The Influence of Accounting Training and Resources on SME Knowledge

Abstract

Accounting knowledge among small and medium-sized enterprise (SME) proprietors is examined in this research through four explanatory dimensions: accounting training, resource availability, entrepreneurial experience, and accounting information utilization. Empirical evidence was gathered through a quantitative survey involving 140 SME proprietors in Kradenan District, Grobogan Regency, whose participation was determined through criterion-based purposive selection. Questionnaire responses were subsequently tabulated and subjected to statistical evaluation using SPSS to establish the explanatory relationships between the investigated constructs. The empirical outputs reveal that accounting training exerts a positive and statistically significant association with proprietors’ accounting knowledge. Comparable evidence emerges for resource availability, which contributes positively and significantly to accounting knowledge acquisition. Conversely, business experience fails to demonstrate a statistically discernible influence on this outcome. Accounting information utilization, however, exhibits a positive and significant relationship with the accounting knowledge possessed by SME proprietors. Furthermore, the coefficient of determination (R-square) reaches 0.807, signifying that the four explanatory variables collectively account for 80.7% of the observed variation in accounting knowledge, whereas the residual 19.3% is attributable to determinants beyond the analytical specification.